Senate Bill sb1430

    Florida Senate - 2003                                  SB 1430

    By Senator Alexander





    17-1103-03                                          See HB 329

  1                      A bill to be entitled

  2         An act relating to the tax on gross receipts

  3         for utility and communications services;

  4         amending s. 203.01, F.S.; excluding gross

  5         receipts from sales of manufactured gas to

  6         certain utilities from the term "gross

  7         receipts" for certain purposes; providing an

  8         effective date.

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10  Be It Enacted by the Legislature of the State of Florida:

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12         Section 1.  Subsection (3) of section 203.01, Florida

13  Statutes, is amended to read:

14         203.01  Tax on gross receipts for utility and

15  communications services.--

16         (3)  The term "gross receipts" as used herein does not

17  include gross receipts of any person derived from:

18         (a)  The sale of natural gas or manufactured gas to a

19  public or private utility, including a municipal corporation

20  or rural electric cooperative association, either for resale

21  or for use as fuel in the generation of electricity; or

22         (b)  The sale of electricity to a public or private

23  utility, including a municipal corporation or rural electric

24  cooperative association, for resale within the state, or as

25  part of an electrical interchange agreement or contract

26  between such utilities for the purpose of transferring more

27  economically generated power;

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29  provided the person deriving gross receipts from such sale

30  demonstrates that a resale in fact occurred and complies with

31  the following requirements: A resale in this state must be in

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2003                                  SB 1430
    17-1103-03                                          See HB 329




  1  strict compliance with the rules and regulations of the

  2  Department of Revenue; and any person making a sale for resale

  3  in this state which is not in strict compliance with the rules

  4  and regulations of the Department of Revenue shall be liable

  5  for and pay the tax. Any person making a sale for resale in

  6  this state may, through an informal protest provided for in s.

  7  213.21 and the rules of the Department of Revenue, provide the

  8  department with evidence of the exempt status of a sale. The

  9  department shall adopt rules which provide that valid proof

10  and documentation of the resale in this state by a person

11  making the sale for resale in this state will be accepted by

12  the department when submitted during the protest period but

13  will not be accepted when submitted in any proceeding under

14  chapter 120 or any circuit court action instituted under

15  chapter 72.

16         Section 2.  This act shall take effect upon becoming a

17  law.

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CODING: Words stricken are deletions; words underlined are additions.